https://www.taxtmi.com/caselaws?id=351816 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to clearance of waste, refuse or by-product arising during manufacture. CESTAT Mumbai followed its earlier identical ruling and the settled position that furnace slag and similar manufacturing waste are not subject to reversal of Cenvat credit merely because inputs remain embedded in the waste or by-product. It also relied on the continuing departmental clarification supporting admissibility of credit in such cases. The demand for reversal of credit was therefore not sustainable. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351816 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to clearance of waste, refuse or by-product arising during manufacture. CESTAT Mumbai followed its earlier identical ruling and the settled position that furnace slag and similar manufacturing waste are not subject to reversal of Cenvat credit merely because inputs remain embedded in the waste or by-product. It also relied on the continuing departmental clarification supporting admissibility of credit in such cases. The demand for reversal of credit was therefore not sustainable. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351816